Bill Text: TX SB1214 | 2019-2020 | 86th Legislature | Engrossed

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Bill Title: Relating to the sales and use tax exemption for certain aircraft.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2019-06-14 - Effective on 9/1/19 [SB1214 Detail]

Download: Texas-2019-SB1214-Engrossed.html

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By: Schwertner, Seliger S.B. No. 1214

A BILL TO BE ENTITLED
AN ACT
relating to the sales and use tax exemption for certain aircraft.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.328(h), Tax Code, is amended to read
as follows:
(h) For purposes of the exemption under Subsection (a)(5),
an aircraft is considered to be for use exclusively in connection
with an agricultural use if 95 percent of the use of the aircraft is
for a purpose described by Subsections (a)(5)(A)-(F). Intrastate
travel [Travel of less than 30 miles each way] to a location to
perform a service described by Subsections (a)(5)(A)-(F) does not
disqualify an aircraft from the exemption under Subsection (a)(5).
A person who claims an exemption under Subsection (a)(5) must
maintain and make available to the comptroller flight records for
all uses of the aircraft.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2019.